From what I've heard - my colleague is getting a free Windows Mobile 2003 upgrade for his 2 week old Axim because he nagged Dell enough.
However no-one else is. Dell policy is that everyone in the UK has to pay for their upgrade CDs, whether their Axim is 1 day old or 6 months.
Maybe others should ring Damien at Dell Ireland and complain too. But then, Dell's policy changes day by day so who knows..